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Mandatory environmental disclosure for listed companies

China Forthcoming 2018

China is introducing mandatory environmental disclosure by listed companies by 2020, as many listed companies recently failed an environmental disclosure test of their 2015 annual reports.

Issuer name

China Securities Regulatory Commission & China’s Ministry of Environmental Protection

More information

Environmental disclosure in the reports was inconsistent despite strong public demand for environmental transparency. Pharmaceuticals, brewing and textile sectors were among those ranked lowest, while the petrochemical sector was better than average. The requirements will mandate all listed companies and bond issuers to disclose environmental, social and governance (ESG) risks associated with their operations, focussed on environmental disclosures

Organizations covered by the instrument

Large private and listed companies

Industry scope

All/none specified

Status

Forthcoming

Country

China

Region

Asia Pacific

Date of publication

2018

Issuer type

Financial Market Regulators

Reporting requirements

Self-regulation

Mandatory or voluntary

Mandatory

The geographical scope

National/federal

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